TMI Blog2016 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... he provision in existence merely provided for expenditure in respect of which payment exceeding ₹ 20,000/- was made and there was no provision regarding aggregate of payments to a person in a day. It is not in dispute that in the present matter not a single payment has been made through any voucher exceeding ₹ 20,000/-. Thus, it was not open to the Assessing Officer to have aggregated the said payment. Moreover, the extant provision for the said assessment year also had a proviso by which even if the payment in cash exceeded ₹ 20,000/-, then in such cases and under such circumstances as may have been prescribed, having regard to the nature and extent of banking facilities available, considerations of business expediency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) who, by his order dated 26.05.2010 allowed the appeal and all the additions made by the Assessing Officer were deleted. Aggrieved by the same, the Revenue went in appeal before the Income-tax Appellate Tribunal, Patna Bench, Patna which, by the impugned order dated 11.08.2011, has dismissed the appeal. As many as eight purported substantial questions of law are sought to be raised before us by learned counsel for the Department. However, after hearing learned counsel for the appellant and going through the order of the Tribunal, we find that barring one all the rest relate to concurrent findings of fact arrived at by the Tribunal and the C.I.T. (Appeals) and no substantial questions of law arise out of them as the said finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds ₹ 20,000/-. Prior to that the provision in existence merely provided for expenditure in respect of which payment exceeding ₹ 20,000/- was made and there was no provision regarding aggregate of payments to a person in a day. It is not in dispute that in the present matter not a single payment has been made through any voucher exceeding ₹ 20,000/-. Thus, it was not open to the Assessing Officer to have aggregated the said payment. Moreover, the extant provision for the said assessment year also had a proviso by which even if the payment in cash exceeded ₹ 20,000/-, then in such cases and under such circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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